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2015 (10) TMI 206 - AT - CustomsImposition of penalty on CHA Transacting business for non-existent exporter Appellant filed shipping bills under claim of drawback However it was alleged that while filing shipping bill in respect of said exporter, appellant failed to ascertain genuineness of said exporter and transacted business for non-existent / non-traceable exporter Adjudication took place and penalty on appellant is confirmed as per show cause notice Held that:- In law it is nowhere required that before dealing with new client CHA is required to meet client personally But to verify antecedents of exporter which appellant has done in this case by verifying bank account, IEC and by obtaining proper authorization Therefore, appellant has taken due care for knowing antecedent of exporter Appellant was not having any knowledge that exporter was fraudulent and their shipping bill have been filed to claim undue drawback by overvalue of exported goods In view of discussion, appellant has not violated provisions of Customs Act Penalty imposed on appellant set aside Decided in favour of appellant.
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